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This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of 2000-2011 are used. The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy infl uences the growth the strongest with the 2-3 years lag. The analysis also confi rms that permanent tax changes in sense of increased taxation may not be as negative for growth if they are accompanied by effective tax collection and increase of tax revenues. ; Web of Science ; 62 ; 2 ; 173 ; 161

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The goal of this contribution is to evaluate the relevance of the institutional factors and the influence of the single variables on the corruption. The key task is to find not only suitable indicator of the amount of corruption but also suitable approximants of institutional characteristics, else economical characteristics. The important advantage of this article is its focus also on the corruption measured by alternative ways, compared to the often used CPI. From the institutional characteristic view for the corruption fight seems to be important stable legal background. Not less important is also the government stability and its accountability. In the contradiction with the expected hypotheses claiming the strong and resistant bureaucracy to be beneficial against the corruption fight, almost all executed analysis is based on the contra productivity of the bureaucracy independency on the corruption fight. It is also important to mention that the direct and indirect taxes vary with their influence on the corruption. ; Web of Science ; 60 ; 2 ; 186 ; 167

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